https://www.taxtmi.com/article/detailed?id=17529 Rule 96(10)'s omission without a saving or sunset clause removes the restriction from all pending proceedings. The Supreme Court applied the principle that deletion without saving treats an omitted rule as if it had not existed; the General Clauses Act does not preserve proceedings under an omitted rule, and a GST Council recommendation of prospective operation is advisory. Pending export refund claims, demands, recovery actions, and appeals founded solely on the restriction therefore lack a surviving basis. en-us Tue, 06 Oct 2026 08:17:00 +0530 Tue, 06 Oct 2026 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17529 Rule 96(10)'s omission without a saving or sunset clause removes the restriction from all pending proceedings. The Supreme Court applied the principle that deletion without saving treats an omitted rule as if it had not existed; the General Clauses Act does not preserve proceedings under an omitted rule, and a GST Council recommendation of prospective operation is advisory. Pending export refund claims, demands, recovery actions, and appeals founded solely on the restriction therefore lack a surviving basis. Articles Goods and Services Tax - GST Tue, 06 Oct 2026 08:17:00 +0530 https://www.taxtmi.com/article/detailed?id=17529